Financial narratives of the modern corporation
研究公司如何利用财务叙事推动组织变革，以BHP公司为例分析财务策略和工具的作用，并探讨不同利益相关者参与治理可能带来的分配结果变化。
This paper is about the ways that financial narratives are used by corporations to drive organizational change. Analysis of financial practices within BHP Ltd, a large Australian resources company, is used to trace the development of new management strategies, how they have been propelled by financial tactics and tools and how specific investment outcomes have been valorized to the exclusion of others. The second section of the paper focuses on the role of the logics of finance and accounting in general and the ways particular corporate accumulation and distributional outcomes are produced. The section draws heavily on insights into accounting representations of the firm in the work of Anthony Hopwood and his peers centred on the journal <it>Accounting, Organizations and Society</it>. The third section discusses possibilities for alternate distributional outcomes which might arise from different stakeholder participation in the governance and operation of large firms.